Punjab and Haryana High Court
CWP/13605/2025 of MUNISH SHARMA Vs UNION OF INDIA AND OTHERS on 7 September 2026
HIGH COURT OF PUNJAB AND HARYANA AT Munish Sharma Union of India CORAM : HON’BLE MR. JUSTICE HON’BLE MS. JUSTICE LAPITA BANERJI Present : Mr Mr. Abhishek Sharma, Advocate, for the petitioner. Mr. Vaibhav Gupta, Mr. for the Income Tax Department DEEPAK SIBAL Challenge made through the
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CWP-13605-2
IN THE Munish Sharm Union of India
CORAM : H
H
Present : M
M
fo
M
M
fo
DEEPAK SIB
C dated 28.03.20 under Section challenge rais issued by the done because i issued by the notice could ha
2. In petitioner plac i. CWP India 2025 (O&M) Sr. No.164 2nd cas
E HIGH COURT OF PUNJAB CHANDIGARH
CWP-1360 Date of De
ma
… Versus a and others
… HON’BLE MR. JUSTICE DEEPA HON’BLE MS. JUSTICE LAPITA Mr. Armaan Cajla, Advocate and Mr. Abhishek Sharma, Advocate, or the petitioner. Mr. Vaibhav Gupta, Advocate for Mr. Saurabh Kapoor, Advocate, or the Income Tax Department-re *** BAL, J. (Oral)
Challenge made through the ins 025 (Annexure P-1) issued to the 148 of the Income Tax Act, 1 ed by the petitioner is that th Jurisdictional Assessing Office in terms of the notification dated Ministry of Finance, Governm ave been issued only by way of f n support of his afore submiss es reliance on the following two P-15745-2024, titled Jatinder S a and others, decided on 19.07.2
se B AND HARYANA AT H 05-2025 (O&M) ecision : 14.05.2025
…Petitioner
…Respondents AK SIBAL A BANERJI
r espondents. stant petition is to the notice e petitioner by the respondents 1961. The primary ground of e impugned notice has been er which could have not been d 29.03.2022 (Annexure P-3), ment of India, the impugned faceless assessment. sion, learned counsel for the o judgments of this Court:- Singh Bhangu Vs. Union of 2024; and VANDANA 2025.05.20 09:50 I attest to the accuracy and integrity of this document
CWP-13605-2
ii. CWP other
3. L that the case o through the af Benches of thi
4. In Jatinder Sing dated 28.03.20 Officer, is here the petitioner i
5. T
May 14, 2025 vandana
Whether speak Whether repor 2025 (O&M) P-21509-2023, titled Jasjit Sin rs, decided on 29.07.2024. earned counsel for the responde of the petitioner is covered in his foresaid two judgments rendered is Court in Jatinder Singh Bhan n the light of the above, in ter gh Bhangu and Jasjit Singh ( 025 (Annexure P-1), issued by eby quashed with liberty to the r in accordance with law. he petition is allowed in the abov
(DEEPA
J (LAPIT
J
king/reasoned :
Yes/No rtable :
Yes/No gh Vs. Union of India and ents does not dispute the fact s favour by the law laid down d by two different co-ordinate ngu and Jasjit Singh (supra). rms of the law laid down in (supra), the impugned notice y the Jurisdictional Assessing respondents to proceed against ve terms. AK SIBAL) JUDGE
TA BANERJI) JUDGE VANDANA 2025.05.20 09:50 I attest to the accuracy and integrity of this document